Skechers U.S.A., Inc. Quarterly report pursuant to Section 13 or 15(d)

Accrued Expenses

3 Months Ended

Mar. 31, 2022

(3)	Accrued Expenses

Accrued expenses were as follows:

	As of March 31,		As of December 31,
(in thousands)	2022		2021
Accrued payroll, taxes, and other	$	149,324	$	143,295
Return reserve liability		73,516		68,944
Accrued inventory purchases		35,873		53,181
Accrued expenses	$	258,713	$	265,420